Bücher veröffentlicht von Duncker & Humblot GmbH

»Real-estate-rich Entities in Tax Treaties«: The taxation of capital gains resulting from international investments in real property can be subject to tax structuring. Provisions in tax treaties concerning real-estate-rich entities shall counter these arrangements and allow for an equal treatment in terms of capital gains taxation regardless of whether immovable assets or companies with real property are sold. Under examination of Art. 13 (4) OECD-MC, this dissertation shows that although such provisions are desirable from a legal policy point of view, an equal treatment is not achieved by these provisions in their current form.

»Basics of Media Planninf«: Media planning directs an advertiser's funds to advertising types and media in order to spread its message in the best possible way. This is an up-to-date and well-founded explanation of how this should be done. The author has long professional experience in advertising, and also a scientific background as a professor of marketing. The book is aimed at marketing managers as an update, at career entrants and changers in media planning and at business students for orientation.

»Morphology and Metamorphosis of the Third Sector. The Future of the Entelechy of the Social Welfare Economy in the Context of Economic Organizational Law«: The social welfare econonomy of public, private and cooperative organizations - coded by the cultural grammar of non-for-profit-logic - is (full of tenssion and conflicts) embedded in the competitive market order - coded by the religious spirit of capitalism - organized by the state as an guarantor. What will be the future of this configuration? Is it possible that a new transformative law will be able to promote (as a radical empowerment) the metamorphosis to a dynamic entelechy of social welfare economy?

»Rights Transfers in Trade Tax Law Pursuant to Sec. 8 No. 1 Letter f GewStG«: The thesis contains the first systematic examination of Section 8 No. 1 letter f GewStG. Besides the historical justification with the so-called »Objektsteuerprinzip«, the regulatory purposes cited by the legislator are discussed. The core of the thesis consists in the methodical analysis of the individual elements of the offense in terms of meaning and scope. Based on this, solutions are provided for frequently occurring sorts of cases that have not yet been decided by the Federal Fiscal Court.

»The Network Enforcement Act. An Analysis under Union Law«: The Network Enforcement Act (NetzDG) was already met with considerable constitutional and European law concerns during the legislative process. The thesis addresses these concerns under European law, focusing on the conformity of the NetzDG with the EU Charter of Fundamental Rights. In addition, the thesis focuses on a possible violation of the country of origin principle and the provisions of the E-Commerce Directive on the liability of hosting providers.

»Taxable Entities under the German Inheritance and Gift Tax Act. Partnerships between Transparency and Separation«: The German Inheritance and Gift Tax Act does not explicitly define the entities to be taxed. For partnerships, case law has fluctuated between the partnerships themselves and their partners. In this context, the relationship between civil law and tax law as well as the partnerships having legal capacity is of particular importance. The thesis tackles these aspects and develops a tax-autonomous approach, according to which partnerships are transparent with their partners as the taxable entities.

»The German Implementation of the Authorised OECD Approach: Taxation of Permanent Establishments in Sec. 1 Foreign Transaction Act (AStG)«: The work starts with an overview how permanent establishments were treated in DTAs historically since the League of Nations' Model Tax Convention and the Caroll report. Moreover, the AOA is evaluated against the background of economic standards. The taxation of permanent establishments under Sec. 1 German Foreign Transaction Act (AStG) is closely examined, in particular the relevance of OECD documents for the interpretation, the elements of the provision and the treatment of partnerships.

»The Federal Constitutional Court as a Super Appellate Court in Child Law? At the same Time, a Contribution to the Discussion about the Control Competence over Specialized Courts«: The dissertation examines the control activities of the Federal Constitutional Court in constitutional complaints in child law cases. Based on the dogmatic models of control competence represented in the literature, the work examines the actual decision-making behavior of the court and then devotes itself to the determination of control limits with recourse to functional-legal arguments.

»Right, Capacity and Selection. Constitutional Issues Regarding Admission to Public Universities. A Contribution to the Freedom-Based Understanding of the Right to Participate under Article 12 (1) Sentence 1 Alternative 3 of the German Constitution«: This thesis examines the field of tension between the often conflicting rights and other values of constitutional rank with regard to university admissions. In particular, the possibilities and limits for government actions are shown. Since the legal doctrine established by the Federal Constitutional Court of the Federal Republic of Germany shows flaws in several aspects, the author devises a coherent legal doctrine regarding this matter.

»The >Verschleifungsverbot< in the German constitution«: Subject of the paper is the so-called >VerschleifungsverbotGerman Federal Constitutional Court< from Article 103 (2) of the German Basic Law. Based on an empirical analysis, the difficulties of application of the >Verschleifungsverbot< as well as possible reasons for them are elaborated. The paper concludes that in literature and case law the prohibition is understood narrowly in some cases and broadly in others, but that only a narrow understanding is sensible.

»The Gäubahn Report. The Individual Case as Catalyst and Correctiv in Rudolf von Jhering's Legal Thought«: On the basis of Jhering's claimant party report on the Gäubahn-Comité, this thesis examines how the relationship between his theory and practice was structured in his legal thought. Jhering's solutions to the legal questions raised are contrasted by the interplay with the arguments of his contemporary peers in the legal landscape of his time, thereby revealing the entanglement of his theoretical and practical work.

»Liberality and Responsibility«: With this Festschrift on the occasion of Jan C. Joerden's 70th birthday, the authors pay tribute to the jubilarian for his outstanding achievements in the field of criminal law, basic research in criminal law, medical criminal law, and the philosophy of law. Many of the essays collected in the volume relate to the areas of interest of the jubilarian. They are devoted to fundamental and topical questions of legal philosophy and legal theory, substantive criminal law, or the law of the ethics of medicine.

Die Arbeit befasst sich mit dem nunmehr seit Jahrhunderten existierenden Gesetzlichkeitsgrundsatz. Der Umgang mit dem Gesetzlichkeitsgrundsatz und seinen Ausprägungen gibt immer wieder Anlass zur Diskussion. Beispielsweise steht neben der Wahlfeststellung und den Blankettstrafgesetzen die gesetzliche Bestimmtheit von Strafgesetzen nur allzu oft auf dem Prüfstand. Der Schlüssel zu einem belastbaren Ergebnis liegt in der konkreten Herausarbeitung der inhaltlichen Anforderungen, die der Gesetzlichkeitsgrundsatz tatsächlich mit sich zieht. Unter Zugrundelegung eines Straftatkonzepts, das zwischen den relevanten Normebenen sauber trennt, wird dem nachgegangen. Das Hauptaugenmerk liegt dabei auf der kritischen Begutachtung der in diesem Zusammenhang oftmals überakzentuierten »verhaltensleitenden Funktion« von Strafgesetzen. Im Anschluss widmet sich die Arbeit Strafgesetzen und Rechtskonstrukten, die im Hinblick auf den Gesetzlichkeitsgrundsatz als problematisch angesehen werden.

»Legal History and Doctrine of the Purpose of Collective Bargaining and the Prohibition of Political Strike«: German courts have ruled that political strikes are unlawful. The right to strike may only be exercised in relation to collective bargaining. As state measures and collective bargaining both influence the working conditions a critical approach of these verdicts is necessary. The legal doctrine of German strike law bases on the dispute between Hans Carl Nipperdey, Ernst Forsthoff and their opponent Wolfgang Abendroth. The book argues for a fundamental right to strike independently of collective bargaining on the basis of international human rights.

»Interreligious Instruction in Schools: (Im)possible?«: The study addresses the question of whether and in what form the legal structure of denominational religious instruction in the Austrian school system enables the implementation of interreligious educational concepts. In addition, it is shown to what extent the Catholic concept of education in general and the tasks and goals ascribed by the Church to Catholic religious instruction in schools in particular are compatible with the basic idea of interreligious learning concepts.

»Protection Against Dismissal for Whistleblowers in Change. Status Quo in Germany and EU Whistleblower Directive«:The EU Whistleblower Directive, which has come into force in 2019, is intended to establish a consistent and high level of protection for whistleblowers against reprisals in the EU. This doctoral thesis analyses the status quo of protection against dismissal for whistleblowers in Germany, discusses the new EU protection requirements and summarises the provisions the German legislator has to implement. Further, it comments on the draft of a German Whistleblower Protection Act (status: Feb. 2023).

»Lost States. Decline of a State without a Legal Successor as a result of Anthropogenic Climate Change in the context of the Paris Agreement - State Responsibility and Legal Consequences«: Sea level rise is one of the most significant impacts of anthropogenic climate change. According to the Paris Agreement, the increase in the average global temperature should be limited to well below 2°C above pre-industrial levels. This dissertation examines the responsibility of states under public international law as well as the resulting legal consequences in the event of the decline of a state without a legal successor due to climate change in the particular context of the Paris Agreement.

»The Emperor and the Constitution. An Analysis of Brazilian Conceps of Sovereignty in the Brazilian Constitutional Debates 1821-1824 against the Background of Early European Constitutionalism«: After its independence in 1822, Brazil became a constitutional empire with the Portuguese heir to the throne as its head of state. The Constituent Assembly's constitutional project failed, and instead a constitutional octroi was enacted. The author examines the discussions of the Constituent Assembly and the public discourse surrounding the constitution-making process. She also examines the influence of European constitutions on the constitutional project and the constitutional octroi.

»The Dogmatics of the Shareholder List of the German Limited Liability Company. A Contribution to the Legal Position and Liability of the Listed Shareholder under § 16 I 1 GmbHG«: In its conception, the shareholder list of the German Limited Liability Company (GmbH) is not an original phenomenon of corporate law, but serves - similar to the general instruments of publicity in the German Civil Code (BGB) - to identify a certain right. Nevertheless, the list seems to take on a special role and suffers from breaks in its legal application which, as a consequence of erroneous dogmatics, becomes bitter seriousness at the latest when the shareholder is excluded from the company "for good cause" by a resolution of his co-partners and hastily deleted from the shareholder list under protest.Parallel to its historical model and equivalent in stock corporation law, today's share register, the author shows the further development of the shareholder list and examines its handling in jurisprudence critically. Based on the core thesis that §§ 16, 40 GmbHG form a legal benefit in favour of the company, a concept is finally developed on the legal position and liability of the person who is wrongly (not) shown in the shareholder list as a member of the company.

»Artificial Creativity? A German and European Copyright Perspective on >Artificial Intelligence< Systems, their Use Cases and their Generated >Works of Art< - with a Particular Focus on Artificial Neural Networks«: >Artificial intelligence< systems and >creative< artifacts generated by them give rise to several questions with regard to German and European copyright law. Are they protected as >works of art Does the >training< of networks and their >analysis< infringe on copyright of third parties? This treatise answers these - and other - questions de lege lata and develops a novel approach towards the artifacts de lege ferenda.

Die von der Erlanger Forschungsstelle für Deutsches und Internationales Sportrecht veranstalteten »Erlanger Sportrechtstagungen« setzen seit 2018 die Tradition der 15 Interuniversitären Sportrechtstagungen fort, deren über 100 Vorträge jeweils in den »Beiträgen zum Sportrecht« erschienen sind. Mit der Auswahl der Referenten aus Doktoranden, die über ihre aktuellen Forschungsergebnisse berichten, und etablierten Sportrechtlern, die die Entwicklung des überaus dynamischen Sportrechts über die Jahre verfolgt haben, sind immer spannende Diskussionen gewährleistet, die dann in die Veröffentlichung der Referate einfließen. Die Erlanger Sportrechtstagung 2022 spiegelt erneut die Vielfalt des Sportrechts wider, indem die am 22./23. Mai gehaltenen Vorträge zum Europarecht, Arbeitsrecht und Dopingrecht und in einem Schwerpunkt zum Kartellrecht veröffentlicht werden. Aus aktuellem Anlass wurden zwei weitere kartellrechtliche Beiträge in den Tagungsband aufgenommen.

»New Possibilities for Corporate Sanctioning between Administrative Offenses and Criminal Law. Corporate sanctioning without criminal law?«: The thesis explains the current proposals for reforming the law of corporate sanctions in Germany. The author argues the pros and cons of the drafts, which range from the retention of the law of administrative offenses to the introduction of a criminal penalty against companies. She favors a »para-criminal« approach between administrative and criminal law that is tailormade for corporations to avoid the detrimental effects of a criminal penalty against companies for the entire legal system.

Das Forschungsziel dieser Arbeit besteht in der Erstellung eines umfassenden Vergleichs der Vorverlagerung des strafrechtlichen Schutzes im Bereich des Internetstrafrechts in Deutschland und China. Im Zuge dieses Vergleichs sollen an ausgewählten Straftatbeständen die hierbei auftretenden Probleme analysiert und bewertet werden. Im Mittelpunkt des Interesses stehen dabei Fragen nach den zu schützenden Rechtsgütern und nach der Deliktsnatur der Straftatbestände, anhand derer die Vorverlagerung erfolgt.

»Principles of Price Management«: This book illustrates a systematic and comprehensive approach to make the right pricing decisions in theory and in the business world. Besides the analysis of the pricing environment and the definition of price goals the focus is on aspects of strategic price management: price positioning, generic new product pricing, price setting, price differentiation and arrangement of terms. Furthermore, short-term pricing measures, issues of price implementation and price controlling are also discussed.

»The First World War in the Memory Culture of Chemnitz from 1918-2018«: The debate about the defeat in the First World War crucially characterized the German postwar society in Chemnitz. The Weimar Republic, National Socialism, GDR and FRG tried to deal with the legacy of over two million fallen soldiers in different ways. Grief, worship and vengeance are the subjects that can be found in the inscriptions and symbols of the memorials of the First World War, giving information about the reflection of the society about this event.

»Shame Sanctions - (il)legitimate form of punishment? Overview and Analysis«: The thesis deals with the question of the legitimacy of shame sanctions, a form of sanctions that has been imposed in the USA since the 1980s. The thesis assumes an intuitive rejection of shame sanctions. The author elaborates potential reasons for the emergence of shame sanctions, analyzes the current constitutional and penal theoretical discussion, and, on this basis, presents her own justification for the intuitive rejection

»Administration Saves Art«: Before the Second World War, the city of Berlin had a rich collection of works of art and objects available for public buildings and spaces. From 1943, these values were relocated to protect against air raids. Private collectors were able to use these transports to have collections relocated as well. In the post-war period, the Berlin administration reconstructed these war relocations. This valuable work has been preserved in the files of the Landesarchiv Berlin and is now being documented, although it was not possible to return the collections at the time due to the political post-war situation.

»The Right of Retention and the Defence of Defective Goods. The Defensive Rights of Buyers Before and after the Acceptance of Defective Purchased Goods«: This monograph unmasks the right of retention as terminological negation of the concept of default of acceptance. This offers the possibility of a clear differentiation between part performance and the right of retention. The impossibility of freedom of defects leads to an anticipation of rights of buyers in the case of defects. Like the right of retention, the defence of defective goods turns out as an independent legal concept. A differentiated solution depending on the rights in the case of defects is inevitable.

»Hugo Grotius as Author Paving the Way for the Human Right to Asylum and the Modern Law Protecting Forced Migrants Against Serious Harm«: This book presents results of research that contradict or go beyond claims of previous publications on Grotius and asylum: a comprehensive concept of asylum, the germ of individual rights, a new assessment of colonialist implications, connections with the reception of Sephardim, protection against political persecution, contributions to a human rights theory, relations between Grotius's concepts and presently applicable features of law and with current discussions within philosophy of law.

»DROIT LOCAL: German Law in France at the Beginning of the 20th Century«: After the Franco-German War, Germany had annexed some departments in eastern France and made them into the >Reichland Alsace-Lorraine